2011 (2) TMI 649

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....spondent: Shri G.k.Sarkar, Advocate   PER: ASHOK JINDAL   These appeals are filed by the Revenue against the impugned order wherein the refund applications of the assessee for excess duty paid by them were allowed.   2. The brief facts of the case are that the respondents imported saturated carboxylated polyester resins for the manufacture of their final product from Thailand. Th....

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....entry has not been challenged, hence relying upon the decision of the Apex Court in the case Flock India reported in 2000 (120) ELT 285 (SC) and in the case of M/s.Priya Blue Industries Ltd. reported in 2004 (172) ELT 145 (SC), refund claims were not maintainable without challenge of the bills of entry. Aggrieved by the said order, the respondents have filed appeal before the lower appellate autho....

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....toms duty was 6.25%, which they have correctly mentioned in their bills of entry but due to some clerical error, the adjudicating authority charged higher rate of duty without assigning any reason etc. and it is admitted case of manipulated bills of entry and the respondents are in urgent need they have cleared the goods immediately on paying higher duty and the error committed by the adjudicating....

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....the provisions of Section 27 (1) of the Customs Act, 1962. As the adjudicating authority failed to apply the correct rate of customs duty while assessing the bills of entry, hence the provisions of Section 27(1) of the Customs Act, 1962 are not applicable to the facts of the present case. Accordingly the assessment of bills of entry is not required to be challenged as the same are rectifiable unde....